One Big Beautiful Bill (OB3) QSBS

Related to shares of QSBS issued after July 4, 2025.  Gain exclusion is 50% after 3 years, 75% after 4 years, and 100% after 5 years of ownership.

Section 1045 roller provision allows you to roll over a gain from the sale of QSBS into other QSBS shares with 6 moths of the sale.  New provision is limited to $15M or 10x basis, whichever is greater.

Corporation’s aggregate gross assets must not exceed $50M at the time of issuance